All Property Taxes

Property Tax Millage Rates
Tax Rates on Real, Public Utility and Tangible Personal
Property, by County, for Taxes Collected in Calendar Year
1999

Table PR-6 shows each Ohio county's average effective tax
rates applied to two categories of property - real property
and tangible personal property (including public utility
personal property). The rates are expressed in mills (a mill
is equivalent to $1 per $1,000 of taxable value), and include
levies by all jurisdictions (school district, county, city,
etc.) for property located in each county.

The statewide average gross real property tax rates for
calendar year 1999 were 77.71 for residential and
agricultural property (Class I), and 78.32 mills for public
utility, commercial, industrial and mineral property (Class
II). The statewide average net real property tax rates for
calendar year 1999 were 51.10 mills for Class I, and 59.13
mills for Class II. Lastly, the statewide average tax rate
for tangible personal property, which includes public utility
personal property, was 73.21 mills. Cuyahoga County held the
highest tax rates throughout the state in each category of
property excluding the Class II net and tangible personal
property rates which were both held by Franklin County.
Lawrence County held the lowest tax rates in each category
except for the Class I net category, in which Gallia County
held the lowest tax rate.

For real property, average tax rates were calculated by
dividing tax year 1998 property taxes by tax year 1998
property values. For tangible personal property, tax year
1999 personal property taxes were combined with tax year 1998
public utility personal property taxes and then were divided
by tax year 1999 personal property values combined with tax
year 1998 public utility personal property values to produce
average tax rates. (Tax year 1998 real and public utility
personal property taxes were collected in 1999 whereas
collection of tax year 1999 tangible personal property taxes
occurred in the same year.)

Gross and net tax rates are shown for the two major classes
of real property: residential and agricultural; and
commercial, industrial, mineral, and public utility. The
gross rates are the actual rates applied to the real property
values. The net rates are the rates after applying the
percentage reductions in taxes levied required by Section
319.301(D) of the Ohio Revised Code (these percentage
reductions are generally referred to as "tax reduction
factors"). These rates were computed prior to any reduction
of real property taxes resulting from the 10 percent rollback
for all real property, the 2.5 percent rollback for
residential property, or the homestead exemption.

Taxes levied on tangible personal property and public utility
personal property are not reduced by the percentage
reductions applied to real property taxes. Only the gross
rate is applied to tangible personal and public utility
personal property. Tangible personal property rates were
computed prior to any reduction of values allowed by the
$10,000 exemption for tangible personal property.

Data for this table were taken from abstracts filed by county
auditors with the Ohio Department of Taxation.